Jurnal Paradigma Akuntansi
Vol 2, No 4 (2020): Oktober 2020

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Stefany Liputri, Liana Susanto (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
26 Sep 2020

Abstract

An increase in the company's cash holdings will create better corporate policies of storage company cash to accumulate cash reserves and making reinvestments. This research uses 33 manufacturing companies listed on the Indonesia Stock Exchange that have been selected using a purposive sampling method from a total of 137 companies in a three-year period. This research used panel data analysis to test the relationships between cash holdings and the identified determinant factors such as profitability, leverage, net working capital and capital expenditure. The data in this research were processed using the Eviews version 10 program. This research concludes that profitability, leverage, net working capital and capital expenditure significantly effect on cash holding of manufacturing companies in Indonesia.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...